CFP for map / Xinhua reported
whether it is Australia online shopping industry on the tax debate, or the United States is discussed in the network shopping consumption tax, to explore a series of tax on online shopping new topic: what does not levy taxes? How to tax on online shopping
international practice tends to pay electricity supplier
the pace of development of China’s online shopping in the world leading, with this year’s double eleven as an example, e-commerce transaction record again. For consumers, the price advantage is one of the most attractive factors of online shopping compared to traditional business, which is similar in the world.
online shopping so the traditional business taxation and tax difference? From the international practice, OECD countries in October 1998 on electronic commerce minister meeting on electronic commerce taxation principles have reached a consensus that the government applied to the traditional commercial principle should also apply to the electronic commerce environment.
in China? And Chinese Academy of Social Sciences researcher Zhang Bin said that at present, China’s tax on online shopping does not change the existing framework of Taxation, to shop, but the turnover is not up to the threshold and secondary transactions by accident, the rest shall pay the value-added tax and income tax and tax.
according to China’s current tax law, value-added tax and business tax threshold of 5000 to $20000 per month, different policies. Continuous operation for 12 months with a total sales of less than $800 thousand of commercial enterprises are small-scale taxpayers, the value-added tax rate of 3%, more than $800 thousand for the general taxpayer, the tax rate is 17%.
from the profit point of view, if the individual industrial and commercial households, need to pay personal income tax over 5 progressive tax rate, the monthly income of 15 thousand yuan to pay 5%, more than 100 thousand yuan to pay 35%; enterprises need to pay 25% of the corporate income tax.
Li Junling, vice president of
Alibaba group, said, at present, more than 95% of Taobao are ‘small sellers’, that is, under the tax threshold."
shop real name to clear the tax barriers
in recent years, China has introduced policies to regulate online shopping from the technical and policy level. In July 1, 2010, China formally implemented the "Interim Measures for the management of online commodity trading and related services", and the domestic shop began to enter the era of real name system to further clear the barriers for tax collection and administration.
in mid May 2012, the national development and Reform Commission issued "on the organization to carry out the national e-commerce demonstration city e-commerce pilot special notice", at present, approved to carry out electronic invoices pilot in Chongqing, Nanjing, Hangzhou, Shenzhen, Qingdao 5 city. This means that the relevant ministries have been in the brewing stage of the promotion of electronic invoices